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Managerial ownership prediction model usinglogistics multinomial analysis technique Triska Dewi Pramitasari; Isti Fadah; Hadi Paramu
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 2, No 1: Mei 2016
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.937 KB) | DOI: 10.26486/jramb.v2i1.235

Abstract

Agency conflictoccurs because of the misalignment between the interests of managers and shareholders.Managerial ownership is one of the mechanisms used to minimize the occurrence of agency conflict.The greater managerial ownership in the company, the management will improve performance to achieve the interests of shareholders and its own interests.This study examines the factors that are used in predicting the managerial ownership that is dividend policy, debt policy, profitability, company size, investment opportunities, the company's value and the market value of equity.The sample in this study is LQ45 companies as many as 81 companies during the period 2011-2015, which were analyzed using multinomial logistic analysis to find out which of the seven independent variables that can be used to predict managerial ownership in the perspective of agency theory.The results of this study concluded that the dividend policy, debt policy and equity market value consistently affect managerial ownership prediction of medium and large categories, while profitability, company size, investment opportunities and the value of the company did not consistently affect the prediction of managerial ownership.  
Analisis Kinerja Kemandirian Keuangan UKM dan Aktivitas Produksi Produk Olahan Ikan pada UD. Permata Indah Situbondo Dengan Metode Actyvity Based Costing (ABC) Ratnaning Tyasasih; Triska Dewi Pramitasari
AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Vol 11 No 2 (2019): AKUNTABILITAS
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.006 KB) | DOI: 10.35457/akuntabilitas.v12i2.852

Abstract

The purpose of this study is to analyze the performance of financial independence and SME production activities. Data analysis methods include the calculation of COGS using Activity Based Costing (ABC), production activity analysis and SME financial independence analysis. The results showed that the calculation of COGS was more accurate using the ABC method, where 3 products (jerky, petis and shredded fish) were undercosting, while 3 other products (chips, crackers and anchovies) were overcosting. The results of the SME production activity analysis are greater than the industry activity standard ratio where the total value of assets turnover is 3x (> 2x) and accounts receivable turnover is 16x (> 15x). The results of the analysis of the level of financial independence of SMEs have the value of the profitability of assets and the profitability of their own capital greater than 10 (measurement standards) and the value of the operational independence of SMEs greater than 100 (measurement standards). So it can be concluded that UD. Permata Indah is a healthy, effective and financially independent SME
Family Ownership, Corporate Governance, and Tax Aggressiveness Ida Subaida; Triska Dewi Pramitasari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No.1, March 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.51-62

Abstract

Companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variable 1 or 0, corporate governance with the proportion of the composition of independent commissioners, and tax aggressiveness using the Effective Tax Rate (ETR) on consumer goods companies listed on the Indonesian Stock Exchange in 2018. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that family ownership does not affect tax aggressiveness, corporate governance has a positive effect on tax aggressiveness, and corporate governance strengthens the relationship between family ownership and tax aggressiveness. The research implication is that it can be an input in making decisions for the government regarding taxation, for companies related to decision making regarding corporate governance, as well as for investors for investment decisions.
PEMBERDAYAAN EKONOMI MASYARAKAT MELALUI PROGRAM PELATIHAN PEMBUATAN DAN PEMASARAN ONLINE “BANANA CAKE IN JAR” PADA ANGGOTA PKK KELURAHAN MIMBAAN KABUPATEN SITUBONDO Triska Dewi Pramitasari; Ratnaning Tyasasih
INTEGRITAS : Jurnal Pengabdian Vol 3 No 1 (2019): JULI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.725 KB) | DOI: 10.36841/integritas.v3i1.349

Abstract

Situbondo memiliki beberapa komoditas unggulan, salah satunya adalah komoditas pisang yang berada di urutan kedua setelah mangga. Produksi pisang di Situbondo yang melimpah ruah ini membuat masyarakat menjadi kreatif dalam mengolah buah pisang. masalah utama yang dihadapi oleh mitra adalah masih kurangnya pengetahuan mitra tentang pemanfaatan dan pengolahan pisang menjadi berbagai makanan olahan sehingga sebagian besar dari mereka lansung mengkonsumsi dalam bentuk buah segar, menjual hasil panen dengan cara tebasan, ataupun hanya sekedar diolahan dalam bentuk pisang goreng dan kripik pisang serta belum adanya manajemen usaha yang dilakukan. Sehingga solusi yang dapat diberikan adalah meningkatkan pengetahuan dan keterampilan anggota PKK terhadap aneka kreasi olahan pangan yang dapat dibuat dari bahan dasar pisang serta meningkatkan kemampuan dan kapasitas anggota PKK melalui sosialisasi dan pelatihan mengenai manajemen usaha yang baik yang diharapkan akan memberikan peluang peningkatan penghasilan melalui upaya pembentukan usaha mandiri dari kelompok masyarakat. Luaran yang dicapai dari kegiatan pengabdian ini adalah pertama meningkatnya pengetahuan, kemampuan, pengalaman dan kreativitas ibu-ibu Kelompok PKK RT.03 RW.03 di Kelurahan Mimbaan, kedua peluang untuk meningkatkan pendapatan ibu-ibu Kelompok PKK sangat besar, ketiga meningkatnya kesejahteraan keluarga Kelompok PKK dan masyarakat pada umumnya dan keempat terwujudnya 10 program pokok PKK Kabupaten Situbondo. Diharapkan atas dilaksanakannya program pemberdayaan ekonomi keluarga ini mampu meningkatkan kesejahteraan keluarga di masyarakat.
DETERMINANT OF CAPITAL STRUCTURE : COAL AND NON COAL MINING INDUSTRY ON THE INDONESIA STOCK EXCHANGE Triska Dewi Pramitasari
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 11, No 1 (2021): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v11i1.177

Abstract

This research was conducted to analyze the effect of debt costs, dividend policy, profitability, company size, business risk, and company growth on the capital structure of coal and non-coal mining industry on the Indonesia Stock Exchange 2015-2019 period, and to analyze the differences in the effect sixth determinant of capital structure  in the two industrial subsectors studied. Based on purposive sampling method was obtained 19 coal mining companies and 17 non-coal mining companies as the research sample. The analytical method used is multiple linear regression analysis and Chow test. The analysis showed that simultaneously cost of debt, dividend policy, profitability, company size, business risk, and company growth has a significant effect on the capital structure of the coal sub-sector, but no significant effect on non-coal sub-sector. Partially, the sixth of these variables have varying effect in the two industrial subsectors studied. Chow test results indicate a difference in effect cost of debt, dividend policy, profitability, company size, business risk, and company growth on capital structure decisions in the coal and non-coal sub-sectors. The limitation of this research is only examines the stability of the parameters in the regression model without informing how big a change or difference. The results of this study are beneficial to mining companies and academics.
Comparative Analysis of Banking Financial Performance Pre and Post Covid-19 Pandemic Triska Dewi Pramitasari; Ida Subaida
Indonesian Management and Accounting Research Vol. 20 No. 1 (2021): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.163 KB) | DOI: 10.25105/imar.v20i1.7774

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Covid-19 struck the Indonesian banking industry in particular ASEAN, through the weaker economic growth, which resulted in a slowdown in credit growth and eventually reduce profitability. This study aimed to analyze the financial performance of banks before and after the occurrence of a covid-19 pandemic and formulate alternative strategies to improve the financial performance of Indonesian banks. The study sample consisted of four banks with saturated sampling method (census) are owned banks (State Bank) listed on the Stock Exchange Indonesia. The data in this research is secondary data obtained from the bank's annual report period 2019 until the second quarter of 2020 which is accessed via the IDX website. Performance is measured using the six financial ratios namely ROA, BOPO, NPL, NIM, CAR and LDR with different test analysis method (Paired T-Test). The study found that in the form of financial ratios ROA, BOPO, CAR and LDR pre and post Covid-19 pandemics have significantly different values, while the NPL and NIM did not differ significantly.
Penerapan Model Multinomial Logistik Dalam Memprediksi Intensi Berwirausaha Mahasiswa Triska Dewi Pramitasari; Ratnaning Tyasasih
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 5 No. 1 (2020): April 2020
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v5i1.520

Abstract

The main thing that must be considered by universities today is no longer encouraging students to quickly graduate and get jobs, but how students are able to create jobs. Therefore an effort is needed to increase entrepreneurial intention among students. The purpose of this study is to analyze the use of personal financial management, self-efficacy, parental, entrepreneurship education and e-commerce to predict entrepreneurial intentions. The population in this study were all students of the UNARS Faculty of Economics Management Study Program who had taken Entrepreneurship courses (I and II), which were 211 students in 7th semester. The sampling technique used is simple random sampling, where the determination of the number of samples using the Slovin model. The number of samples is 68 students, which are analyzed using multinomial logistics analysis to find out which of the five independent variables can be used to predict student entrepreneurial intentions. The results of this study concluded that personal financial management, self-efficacy and entrepreneurship education can consistently be used to predict medium and large entrepreneurial intentions. Parental can only be used to predict medium-sized entrepreneurial intentions. While e-commerce can only be used to predict the intention of large-scale entrepreneurship.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2018-2020 Luluk Anggraini; Dwi Perwitasari Wiryaningtyas; Triska Dewi Pramitasari
Jurnal Mahasiswa Entrepreneurship (JME) Vol 1 No 7 (2022): AGUSTUS 2022
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.818 KB) | DOI: 10.36841/jme.v1i7.2190

Abstract

Financial management is the most important management for a company. The purpose of this study was to analyze and test the effect of profitability, profit growth and firm value on food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2020. This research is quantitative descriptive. The sampling technique in this research is purposive sampling. Data analysis and hypothesis testing in this study used the Structural Equation – Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that profitability has a significant positive effect on profit growth, profitability has a significant positive effect on firm value, profit growth has a significant positive effect on firm value, profitability has a significant positive effect on firm value through profit growth.
PENGARUH KUALITAS PELAYANAN, HARGA DAN KEPERCAYAAN PADA JASA PENGIRIMAN JNE TERHADAP LOYALITAS KONSUMEN ONLINE SHOPEE Wahyuni, Ika; Pramitasari, Triska Dewi
Growth Vol 20 No 1 (2022): Mei
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v20i1.1784

Abstract

The statistical test of the regression results Y=7.023E-16+0.576X1+0.316X2+0.076X3+e showed that research data was collected for both the dependent variable (Y) and the independent variable (X1, X2, X3). The t-test is to know the magnitude of the influence of the Service Quality variable (X1) on Consumer Loyalty (Y) of 6,400. Meanwhile, the value in the 5% distribution ttable is 1.988, then tcount 6.400 > 1.988 t table meaning that the Service Quality variable has a partial effect on Consumer Loyalty in Economics Students at Abdurachman Saleh Situbondo University. Price Variable (X2) Against Consumer Loyalty (Y) of 2.871. Meanwhile, the value in the 5% distribution ttable is 1.988, then tcount 2.871 < ttable 1.988 meaning that the price variable has a simultaneous effect on Consumer Loyalty in Economics Students at Abdurachman Saleh University, Situbondo. The Trust Variable (X3) on Consumer Loyalty (Y) is 0.983. Meanwhile, the value in the 5% distribution t table is 1.988, then tcount 0.983 < 1.988 t table. Based on the dominant test of the Service Quality variable (X1) of 6.400, Price (X2) of -2.871 and Trust (X3) of 0.983, the conclusion is that the value of the Service Quality variable is greater than the other two independent variables, which is 6.400.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN RISIKO BISNIS TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI Vantovi, Ciko Legi; Subaida, Ida; Pramitasari, Triska Dewi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 8 (2024): AGUSTUS 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i8.5152

Abstract

Companies in the basic and chemical industry sector are manufacturing companies that convert raw materials into semi-finished products. This study aims to determine the Influence of Capital Structure, Company Size and Business Risk on Dividend Policy with Profitability as an Intervening Variable in Manufacturing Companies in the Basic and Chemical Industry Sector Listed on the IDX. This research method uses a quantitative method. Data analysis and hypothesis testing in this study used the Structural Equation Model-Partial Least Square (PLS-SEM). The results of the direct influence hypothesis test using the Smart PLS3 3.0 application show that the capital structure has a negative but not significant effect on profitability. The size of the company has a potential but not significant effect on profitability. Business risk has a significant positive effect on profitability. Capital structure has a negative but not significant effect on dividend policy. The size of the company has a positive but not significant effect on the dividend policy. Business risk has a positive but insignificant effect on dividend policy. Profitability has a positive but not significant effect on dividend policy. Capital structure has a negative but insignificant effect on dividend policy through profitability. Company size has a positive but insignificant effect on dividend policy through profitability. Business risk has a positive but insignificant effect on dividends through profitability.
Co-Authors Akmaris, Corintania Byand An am, Lutfi Chairul Anggara, Awangga Leo Aniatun, Novita Anshory, Muhammad Iqbal Aprilia, Ila Aulia Apriliyanti, Yunita Indri Ardhya Yudistira Adi Nanggala Arifah, Khoiratin Ariyantiningsih, Febri Azizah, Mega Nur Bulu, Darius Cahyo, Alex Septian Tri Damayanti, Dini Aura Dewi, Rana Hariantika Dwi Perwitasari Wiryaningtyas Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Dwi Pratiwi Fandiyanto, Randika Fatimah, Ratna Dwi Fitriya, Heni Hadi Paramu Hadi, Ach. Syamsul Heliyana, Eni Hidayah, Friyan Ibad, Ersatul Ika WAHYUNI Ika Wahyuni Imania, Shofiatul Indriani, Ila Iqbal, Zainul Isti Fadah Jama, Felensia Jati Ata Janah, Arita Fitriatul Kamiliya, Kamiliya Karnadi, Karnadi KHUSNUL HOTIMAH Labiba, Fikriatul Labiba, Ines Lailatul Fitri Lestari, Ayu Tri Lita Permata Sari Luluk Anggraini Lusiana Tulhusnah Maghfiroh, Shofiyatul Mahila, Laely Septy Izza Mansur, Mohammad Sahel Maulana, Izan Maulani, Mildatul Maulida, Yuni Astri Ayu Maylah, Maylah Meilinda, Silvi Minullah, Minullah Mujiono, Bagas Azrul Musleha, Ummi Rohmatil Nanda Widaninggar, Nanda Ningrum, Fitria Puspa Novantri, Ralda Cigra Novia Susanti Nur Fitri Nurobikhainih, Mariasri Oktaviano, Deigo Oktaviyanti, Yeni Perwitasari W., Dwi Pramesthi, Riska Ayu Putri, Arinda Sinta Putri, Resy Selviana Retno Qomariyah, Badriyatul Qur’ani, Ribby Mufidah Radja, Asmirayanti Ina Raharjo, Stiyo Pamungkas Rahman, Alrival Zainur Rahmania, Wasilatul Rahmawati, Eka Ayu Raniah, Dinta Carissa Ratnaning Tyasasih Ratnaning Tyasasih Rindayani, Rindayani Rohmatillah, Nia Nur Romlani, Ucik Safian, Deyantoro Sakdiyah, Wardatus Salsabila, Nindya Septianingrum, Nurul Aini Sholehah, Dhaimatus Sintia, Siti Amina Ratna Siti Maisaroh Soeliha, Siti Sunarwati, Eli Sururi, Fairira Anindia Suryanti, Desy Syarifuddin, Moh Vantovi, Ciko Legi Venolika, Nadila Putri Ayu Wafiqoh, Qurratu A’yuni Wahyuni, Ayu Sri Widayanti, Dwi Widiyanto, Ahmad Irfan Y.a, Rosalina Yanti, Anggi Putri Dwi Yudha Praja, Yudha Yunika, Devita Tri Zuhdi, Farhan Tri Nanda